未合理修正投资性房地产空置率参数。创世纪2023年采用收益法对位于苏州市的投资性房地产公允价值进行评估时采用上海市工业地产平均空置率预估未来租金收益，未根据地域差异、变化趋势等实际情况，对空置率参数进行修正。Guangdong Create Century Intelligent Equipment Group Corporation (300083.SZ) announced that the company received the "Notice from Guangdong Securities Regulatory Bureau regarding Guangdong Create Century Asia Vets equipment..."
According to the announcement of Guangdong Create Century Intelligent Equipment Group Corporation (300083.SZ), the company has received a warning letter from the Guangdong Securities Regulatory Commission regarding the decision to take measures against Guangdong Create Century Intelligent Equipment Group Corporation, Xia Jun, Cai Wan Feng, and Yu Yong Hua. The decision stated that the company has violations.
The accounting treatment for recognizing part of the Business revenue is inaccurate. Shenzhen Create Century Machinery Co., Ltd. (hereinafter referred to as Shenzhen Create Century) and Yibin Create Century Machinery Co., Ltd. (hereinafter referred to as Yibin Create Century) are wholly-owned subsidiaries of Create Century. In December 2022, Shenzhen Create Century indirectly sold machinery and equipment to Yibin Create Century through Jiangsu You Run CNC Technology Co., Ltd., resulting in the company overrecognizing revenue of 12.753 million yuan, overrecognizing costs of 6.8698 million yuan, overrecognizing asset disposal gains and losses of 2.3477 million yuan, and overrecognizing fixed assets of 8.2308 million yuan, totaling an overrecognized profit of 8.2308 million yuan.
The vacancy rate parameters for investment properties were not reasonably adjusted. When creating the fair value assessment of investment properties located in Suzhou using the income method in 2023, Create Century used the average vacancy rate of industrial properties in Shanghai to estimate future rental income, without adjusting the vacancy rate parameters according to regional differences, changing trends, and other actual situations.
The amount of related party transactions was not accurately disclosed. Shenzhen Jiayi Precision Automation Technology Co., Ltd. (hereinafter referred to as Shenzhen Jiayi) is a related party of Create Century. In 2022 and 2023, Create Century purchased AGV automation logistics lines from Shenzhen Jiayi, with a transaction amount of 1.85 million yuan in 2022 and a prepaid amount of 12.95 million yuan in 2023.
Changes in the goodwill asset group were not accurately disclosed. In 2023, the scope of goodwill impairment testing by Create Century included 5 new companies compared to 2022, but the company's 2023 annual report did not disclose the changes in the above-mentioned goodwill asset group.
